Specificity of continuous auditing approach on information technology internal controls
نویسندگان
چکیده
منابع مشابه
The Impact of Information Technology Internal Controls on Firm Performance
Since the introduction of the Sarbanes-Oxley (SOX) Act in 2002, companies have begun to place more emphasis on information technology (IT) internal controls. IT internal controls are policies that provide assurance that technical systems operate as intended, provide reliable data, and comply with regulations. Research suggests that firms with strong internal controls perform better than those w...
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ژورنال
عنوان ژورنال: Skola biznisa
سال: 2012
ISSN: 1451-6551
DOI: 10.5937/skolbiz1204042k